§11-1C-9. Periodic valuations.
(a) After completion of the initial valuation required under
section seven of this article, each assessor shall maintain current
values on the real and personal property within the county. In
repeating three-year cycles, every parcel of real property shall be
visited by a member of the assessor's staff who has been trained
pursuant to section six of this article to determine if any changes
have occurred which would affect the valuation for the property.
With this information and information such as sales ratio studies
provided by the tax commissioner, the assessor shall make such
adjustments as are necessary to maintain accurate, current
valuations of all the real and personal property in the county and
shall adjust the assessments accordingly.

(b) In any year the assessed value of a property or species of
property be less than or exceed sixty percent of current market
value, the tax commissioner shall direct the assessor to make the
necessary adjustments. If any assessor fails to comply with the
provisions of this section, the tax commissioner may, at the county
commission's expense, take reasonable steps to remedy the
assessment deficiencies.